Home Highlights February 2014 Year 2014 This

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1. Input tax credit - ST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented with Operators to the Vendors is not available to...

2. Demand of service tax on the interest earned from hire purchase finance transactions. - The Tribunal observes that the ownership of the goods remains with the customers,...

3. Classification of services - hiring services - Government entity or not - The appellant has provided ‘equipments on hire’ for ‘live videography’ during the events or...

4. Hiring of vehicle to another GTA - there is no provision in the law barring person being a GTA from renting the vehicle to another GTA - the services provided as a GTA...

5. Valuation - inclusion of reimbursement of expenses - the appellant has charged the amount spent by them towards arrangement/providing of ATF for flying of Helicopter in...

6. Liability to pay tax under the U.P. Motor Vehicles Taxation Act, 1997 - the requirement under law is to first pay the tax in advance as provided under Section 9 and...

7. Hiring of vehicles to be used for loading & unloading and transportation of products – Merely because the words "loading & unloading" are used in the contract, no one...

8. Recovery of service tax - supply of tangible goods for use [STGU] service or not - supply of diesel generators to customers on hire basis - so long as the effective...

9. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

10. Levy of service tax - tour operator service - It is the hotel that has provided the service of short-term accommodation to the customers, and the appellant has merely...

11. Nature of transaction - sale or service - tankers given on hire - deemed sale or transfer of the right to use any goods for any purpose - The agreement in clear terms...

12. Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed...

13. Since tractors are also motor vehicles and the services relating to motor vehicles having been expressly excluded, the credit of service tax paid on hiring of motor...

14. Benefit of exemption from service tax - Vehicle Hire Charges - Rent received for their trailers (vehicles) - Supply of transport vehicles to Goods Transport Agency -...

15. Disallowance being amount of State Value Added Tax (VAT) paid for earlier years - Deduction u/s 80IB claimed - Assessee became liable to pay VAT for earlier years - The...